QuestionsQuestions (Republic Act No. 1603)
It required the Chief and his deputies to require applicants to show proof of payment of the applicable sales or compensating tax under the National Internal Revenue Code. If the taxes were not paid, the Chief was given the same powers under Section 14 and had to immediately notify the Collector of Internal Revenue.
The Chief, Motor Vehicles Office may act under the powers granted in Section 14 and must immediately notify the Collector of Internal Revenue of the non-payment, which may lead to suspension of registration depending on the circumstances.
Within fifteen (15) days from purchase or acquisition, the buyer must render a report to the Chief, Motor Vehicles Office containing specified identifying details and information regarding payment of sales/compensating tax. A copy must be furnished to the Collector of Internal Revenue within the same period.
The report must state the name and address of the seller tax-free person/entity/agency; the date of purchase/acquisition; the manufacturer’s serial number and motor number; a brief description of the vehicle; whether the sales or compensating tax has been paid; and other information the Chief, Motor Vehicles Office may require.
Within fifteen (15) days from the purchase or acquisition of the motor vehicle.
Failure to submit constitutes an offense punishable by a fine of not more than two hundred pesos, or imprisonment of not more than six months, or both, in the discretion of the court.
Upon receipt of the application with the corresponding fee, the Chief (or his deputies) shall cause the application to be registered or filed for future reference and issue a numbered certificate of registration for each separate motor vehicle.
No certificate of registration shall be issued unless the applicant shows evidence of payment of the fixed and percentage taxes under Sections 182 and 192 of the National Internal Revenue Code for the period up to and including the calendar quarter immediately preceding the renewal application.
Evidence may be either a tax clearance certificate issued by the Collector of Internal Revenue (if in Manila) or his deputies (if in the provinces), or the official receipts under which the taxes were paid.
Any evidence presented must be noted on the certificate of registration by the issuing officer.
If inspection shows the motor vehicle is unsightly, dangerous, overloaded, or capable of causing excessive damage, the Chief may refuse registration or require surrender of number plates. After seventy-two (72) hours notice to the owner or operator, registration may be suspended until defects are corrected.
If, within any twelve (12)-month period, the record of a motor vehicle or its chauffeur shows more than three warnings for violations of the Act or the Public Service Acts, or more than one conviction by the courts, the Chief may, in his discretion or upon recommendation of the Public Service Commissioner, suspend the registration certificate and require surrender of number plates for up to sixty (60) days.
Upon recommendation of the Collector of Internal Revenue, due to failure or refusal to pay internal revenue taxes, the Chief may suspend the certificates of registration of motor vehicles of common carriers and transportation contractors and require surrender of license plates within sixty (60) days.
After two such suspensions, the owner may be refused re-registration of the concerned vehicle for one year.
Yes. The action must be communicated in writing to the owner of the motor vehicle.
Seventy-two (72) hours notice is required.